Paragraph 22
In section 78 (arrangements to reduce tax liabilities)—
(a)
in subsection (1)(a), after “the” insert “ annual investment allowance or ”, and
(b)
in the heading, after “allowances” insert “ and annual investment allowances ”.
In section 78 (arrangements to reduce tax liabilities)—
in subsection (1)(a), after “the” insert “ annual investment allowance or ”, and
in the heading, after “allowances” insert “ and annual investment allowances ”.